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3 results for “capital gains”+ Section 234Aclear

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Key Topics

Section 142(1)7Section 1486Section 54F5Section 1473Section 234A2Section 143(2)2Section 139(1)2Long Term Capital Gains2Penalty2Addition to Income

SH. HARWANT SINGH GREWAL,LUDHIANA vs. ITO, WARD-7(4), LUDHIANA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 594/CHANDI/2022[2013-14]Status: DisposedITAT Chandigarh23 Jun 2025AY 2013-14

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 594/Chd/2022 "नधा"रण वष" / Assessment Year: 2013-14 Shri Harwant Singh Grewal, The Ito, B-Xxxiv, # 8913, Durga Puri, Vs Ward 7(4), Haibowal Kalan, Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Adcpg7982Q अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Shri Vivek Vardhan, Addl.Cit, Sr.Dr Date Of Hearing : 08.05.2025 Date Of Pronouncement : 23.06.2025 Physical Hearing O R D E R

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl.CIT, Sr.DR
Section 139(1)Section 143(2)Section 2(14)Section 234ASection 54BSection 54F

section 234A & 234B of the Income Tax Act, 1961. Penalty proceeding for giving wrong particulates of income has been initiated separately. (Durga Dhingra) lncome Tax Officer Ward-7(4), Ludhiana. A.Y.2013-14 4 4. On appeal, ld. First Appellate Authority has further enhanced the computation of Long Term Capital Gain

2

PAWAN GARG,PANCHKULA vs. ITO WARD 5((5) CHANDIGARH, CHANDIGARH

In the result, appeal of the assessee is allowed

ITA 1218/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh02 Feb 2026AY 2014-15

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1218/Chd/2024 "नधा"रण वष" / Assessment Year: 2014-15 Shri Pawan Garg, The Ito, House No. 766, Sector 16, Vs Ward 5(5), Panchkula. Chandigarh. "थायी लेखा सं./Pan No: Abmpg4243N अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ajay Jain, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 27.01.2026 Date Of Pronouncement : 02.02.2026

For Appellant: Shri Ajay Jain, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 139Section 142(1)Section 147Section 148Section 234ASection 271Section 271(1)(c)Section 271FSection 68

234A, 234B, 234C and 234D as per the provisions of IT. Act, 1961. Penalty proceedings u/s 271F for non-filing of ITR in respect to the notice u/s 148 of the IT. Act 1961, penalty proceedings u/s 271 (1)(b) for noncompliance of notices u/s 142(1) and penalty proceedings u/s 271(1)(c) for concealing the income

SMT. DEEPINDER KAUR JOHAL,PATIALA vs. ITO, WARD-4, PATIALA

ITA 532/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh30 Aug 2024AY 2012-13

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ANDSHRI PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tej Mohan Singh. AdvocateFor Respondent: Shri ManpreetDuggal, JCIT, Sr.DR
Section 142(1)Section 143(2)Section 147Section 148Section 250Section 253

234A, 234B, 234C and 234D nor the appellant can have any grievance in this regard. Accordingly, ground of appeal no. 3 is dismissed 14. The ld. CIT(A) by impugned order has sustained the order of ld. AO dated27.12.2018. ITA 532/CHD/2023 A.Y. 2012-13 8 15. The assessee before this Tribunal has raised following grounds of appeal in Form